On that very day [on which Rabbi Elazar ben Azaria was inducted into his seat as head at the Academy], they voted and concluded regarding a trough for [the washing of] feet, [capable of containing] between two log [a specific measure of volume] to nine kav [a specific measure of volume, equivalent to four log, that if it became cracked it may [still] be rendered impure with midras impurity [a type of impurity due to being sat on by certain types of impure individuals, rendering something an origin of impurity]. For Rabbi Akiva [contrary to the conclusion reached that day] says: a trough for feet is as its name indicates [i.e. even though a cracked trough could technically be used to sit upon, its utility with regard to whether or not in can be rendered impure is determined by whether it can still be used for washing one's feet].

On that very day they said: "All offerings which were offered not for their own sake [i.e. but rather with some other intention] are valid, only they are not counted to absolve the owners from their obligation, with the exception of the paschal offering and the sin-offering; [this is true of] the paschal offering in its [designated] time, and the sin-offering at all times. Rabbi Eliezar says: and even the guilt-offering [is an exception]; the paschal sacrifice in its [designated] time, and the sin-offering and the guilt-offering at all times. Rabbi Shimon ben Azzai said: "I have a recieved tradition from the mouths of seventy-two elders, on the day they inducted Rabbi Elazar ben Azaria into his seat [as head] at the Academy, that all offerings which may [generally] be eaten and which have been offered not for their own sake [i.e. but rather with some other intention] are valid, only they are not counted to absolve the owners from their obligation, with the exception of the paschal offering and the sin-offering." Ben Azzai [by limiting the statement to offerings which may be eaten] only added the burnt-offering [as an exception], and the Sages did not concede to him.

On that very day they said: What is the status [of the lands] of Ammon and Moav on the Seventh [the Sabbatical year of agrarian rest]? Rabbi Tarphon decreed: [those residing in those lands must pay] tithes for the poor. And Rabbi Elazar ben Azaria decreed: [they must bring] ma'aser sheini [the second tithe of produce, which must be taken to Jerusalem and consumed there]. Rabbi Yishmael said, "Elazar ben Azaria, the onus is upon you to prove your assertion, for you rule stringently, and anyone who rules more stringently, the onus is upon him to bring proof!" Rabbi Elazar ben Azaria said to him, "Yishmael, my brother, I have not deviated from the regular order of the years [with regard to the series indicating which tithes one is obligated to bring each year], but my brother Tarphon has deviated, therefore the onus to bring proof rests upon him!" Rabbi Tarphon responded, "Egypt is outside of the land [of Israel], and Ammon and Moav are outside of the land [of Israel]; just as Egypt [has a requirement that its inhabitants pay] tithes for the poor during the Seventh [the Sabbatical year], so too Ammon and Moav [should require their inhabitant to likewise pay] tithes for the poor during the Seventh." Rabbi Elazar ben Azaria responded, "Babylon is outside of the land [of Israel], and Ammon and Moav are outside of the land [of Israel]; just as Babylon [pays] ma'aser sheni during the Seventh, so too Ammon and Moav [should likewise pay] ma'aser sheini during the Seventh." Rabbi Tarphon said, "Egypt, being near [to the land of Israel], was made [to require the payment of] tithes for the poor, so that the poor of Israel may be supported by it during the Seventh; so too Ammon and Moav, which are near [the land of Israel], are made [to require the payment of] tithes for the poor, so that the poor of Israel may be supported by them during the Seventh." Rabbi Elazar ben Azaria said to him, "You thereby are like one who provides them with increased money, yet truly only loses souls! Would you defraud the heavens from sending down neither dew nor rain, as it is said (Malachi 3:8), 'Shall a man defraud God? For you have defrauded Me. Yet you say: Through what have we defrauded You? Through tithes and terumah.'" Rabbi Yehoshua said, "I will thereby respond as to my brother Tarphon [i.e. expanding on his reasoning], although not regarding the [specific] matter of which he spoke: [the decree regarding the status of] Egypt is a new enactment, [whereas that regarding] Babylon is an old enactment, and the matter in question before us is a new enactment; let a conclusion regarding a new enactment be drawn from a new enactment, and do not let a conclusion regarding a new enactment be drawn from an old enactment! [Moreover, the decree regarding the status of] Egypt is an enactment of the elders, [whereas that regarding] Babylon is an enactment of the prophets, and the matter in question before us is an enactment of the elders; let a conclusion regarding an enactment of the elders be drawn from an enactment of the elders, and do not let a conclusion regarding an enactment of the elders be drawn from an enactment of the prophets!" They [the Sages] voted and concluded: [The lands of] Ammon and Moav must tithe the tithes for the poor during the Seventh. When Rabbi Yose ben Durmaskit came to Rabbi Eliezer in Lod, he said to him, "What innovative idea was there among you in the Beit Midrash today?" He said to him, "They voted and concluded that Ammon and Moav must tithe the tithes for the poor during the Seventh." Rabbi Eliezer wept and exclaimed, (Psalms 25:14) "'The secrets of the Lord are for those who fear Him, and His covenant to be made known to them!' Go forth and tell them, 'Think nothing of your vote! I have a received tradition from Rabban Yochanan ben Zakkai, who heard it from his rabbi, and his rabbi from his rabbi, up to the law of Moshe from Sinai, that Ammon and Moab tithe the tithes for the poor during the Seventh.'"

On that very day, Yehuda, an Ammonite convert, came and stood before them in the Beit Midrash, and said to them, "What is my status with regard to whether I can enter [via marriage] into the congregation [of Israel]?" Rabban Gamliel said to him, "You are prohibited." Rabbi Yehoshua said to him, "You are permitted." Rabban Gamliel said to him, "The verse says, (Deuteronomy 23:4) 'An Ammonite and a Moavite may not enter into the congregation of the Lord, even to the tenth generation,' and so forth." Rabbi Yehoshua said to him, "And are the Ammonites or Moavites still [dwelling] in their own place? Sancheriv, king of Assyria, already arose and blended all the nations, as the verse says, (Isaiah 10:13) 'I have removed the borders of nations, and I have plundered their treasures, and like a great warrior laid low the inhabitants.'" Rabban Gamliel said to him, "The verse [also] states, (Jeremiah 49:6) 'And afterwards I shall return the captives of the children of Ammon,' and they are already returned." Rabbi Yehoshua said to him, "The verse [also] states, (Amos 9:14) 'And I shall return the captives of my nation Israel,' [and Judah], and they are not yet returned." They [the Sages, subsequently] permitted him [the Ammonite convert] to enter into the congregation.

The [Aramaic] translations which are in [the books of] Ezra and Daniel render the hands impure. [Aramaic] translations written in Hebrew, and Hebrew written in translation or in [ancient] Hebrew characters, do not render the hands impure. They [i.e. sacred Scriptures] never render impurity, unless they are written in Assyrian [i.e. square] characters, on parchment, and with ink.

The Sadducees say: We denounce you, Pharisees! For you say that holy Scriptures render the hands impure, but the books of Homer [literally: Hameiras, i.e. secular books] do not render the hands impure. Rabban Yochanan ben Zakkai said "And is this alone all we have [to object to] over Pharisees? For they also say that the bones of a donkey are pure, but the bones of Yochanan the high priest are impure." They [the Sadducees] said to him, "In accordance with their love is their impurity, so that one does not fashion the bones of his father or his mother into spoons." He said to them, "So too regarding the sacred Scriptures; in accordance with their love is their impurity; and the books Homer, which are not beloved, do not render the hands impure."

The Sadducees say: We denounce you, Pharisees, for you declare pure the stream [which flows when a liquid is poured from a clean vessel into an unclean one]! The Pharisees say: We denounce you, Sadducees, for you declare pure a channel of water which flows from a cemetery! The Sadducees say: We denounce you, Pharisees, for you say, if my ox or my donkey cause any damage, I am liable [to compensate], but if my manservant or maidservant cause any damage, I am exempt [from compensating]! Just as with regard to my ox and my donkey, with which I am not obligated to perform any mitzvot, and I am thereby [still] liable [to compensate] for damages, does it not follow with regard to my manservant or maidservant, with whom I am obligated to perform mitzvot, that I should be liable [to compensate] for damages [which they cause]?! They [the Pharisees] said to them, "No. If [i.e. just because] you stated this [law] with regard to my ox or my donkey, which do not have cognitive capabilities, would you say this with regard to my manservant or maidservant who do have cognitive capabilities?!" For [if that logical leap is made], if I offend [one of] them, he may go and set fire to another's [grain] pile, and I will be liable to pay for damages!"

A Galilean Sadducee said, "I denounce you, Pharisees, for you inscribe [the name of] the sovereign alongside [the name of] Moshe on a bill of divorce! The Pharisees say: We denounce you, Galilean Sadducee, for you inscribe [the name of] the sovereign alongside the [Divine] Name on the [same] page! And not only that, but you inscribe [the name of] the sovereign on the top, and the [Divine] Name on the bottom, as the verse states, (Exodus 5:2) "And Pharaoh said, 'Who is the Lord that I should hearken to his voice to release Israel?'" And what did he says when he was smitten by [by the plagues]? (Exodus 9:11) "The Lord is the Righteous One."